Under final regulations issued Wednesday, May 27, certain tax-exempt organizations will not have to supply the names and addresses of substantial donors on Schedule B of Form 990.
The only organizations that will need to report the names and addresses of substantial contributors under the finalized T.D. 9898 generally are Sec. 501(c)(3) organizations and Sec. 527 political organizations.
The regulations are now in effect, but tax-exempt organizations may choose to apply them to returns filed after Sept. 6, 2019.